Section 91 CrPC document production requires necessity for the defence in cheque dishonour proceedings.

In a prosecution under Section 138 of the Negotiable Instruments Act, an accused seeking defence material under Section 91 CrPC must show that the requested documents are necessary for the defence. The accused asked for the complainant's GST accounts and particulars to rebut the statutory presumption, but the trial court had already allowed production of income tax returns and found no GST registration or business nexus requiring further disclosure. The High Court held that GST records were not warranted on the facts because the transaction was unrelated to any business dealing and necessity for production was not established. The refusal to compel production of GST documents was therefore upheld.

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Issues: Whether, in a prosecution under Section 138 of the Negotiable Instruments Act, 1881, the accused was entitled under Section 91 of the Code of Criminal Procedure, 1973 to compel production of the complainant's GST accounts and particulars.

Analysis: The accused sought production of income tax and GST particulars to support a probable defence and rebut the statutory presumption. The trial court had already permitted production of income tax returns for the relevant financial year but declined the request for GST records, noting that the complainant's firm was not registered under GST. The order was examined in the context of whether the requested GST documents were necessary for the defence in the cheque dishonour proceedings.

Conclusion: The request for GST accounts and particulars was not warranted, as the transaction was found to be unrelated to any business dealing and no necessity for production of GST records was made out.

Final Conclusion: The challenge to the trial court's refusal to direct production of GST documents failed, and the impugned order was affirmed.

Ratio Decidendi: Production of documents under Section 91 of the Code of Criminal Procedure, 1973 is not justified unless the documents sought are shown to be necessary for the defence in the prosecution.

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